Social Security Registration in Türkiye: 2026 Investors Guide

Social security registration in Türkiye is a fundamental legal requirement for all employers and employees operating within the Turkish labor market. Whether you are establishing a new company, hiring local staff, or relocating expatriate employees, compliance with Turkish social security regulations is essential to avoid significant administrative penalties and operational risks.

As Finlexia Turkish Accounting Firm, a full-service company formation and governance firm based in Istanbul and serving international clients since 2017, we provide end-to-end guidance on social security registration in Türkiye, ensuring full compliance with the Social Security Institution (Sosyal Güvenlik Kurumu – SGK).

Table of Contents

Our company formation lawyers team outlines the legal framework, procedures, timelines, and strategic considerations related to social security registration in Türkiye for both employers and employees.

Legal Framework of Social Security in Türkiye

The Turkish social security system is primarily governed by Law No. 5510 on Social Insurances and General Health Insurance. This legislation consolidates social insurance schemes and establishes mandatory coverage for employees, employers, and, in certain cases, self-employed individuals.

The Social Security Institution (SGK) is the sole authority responsible for registration, contribution collection, inspections, and enforcement. Any company incorporated through company formation in Türkiye must comply with SGK regulations from the moment it employs personnel.

Who Must Register with the Turkish Social Security Institution?

Employers

All employers operating in Türkiye, including foreign-owned companies, branches, and liaison offices with employees, must register with SGK. This obligation applies regardless of the company’s size or sector.

Employers commonly register during or immediately after joint stock company formation or limited liability company formation, as employment cannot legally commence without SGK registration.

Employees

All employees working under an employment contract in Türkiye must be registered with SGK before their first working day. This includes:

• Turkish nationals
• Foreign nationals with valid work permits
• Remote employees legally employed by Turkish entities

Employer Social Security Registration Process

Step 1: Workplace Registration

The employer must register the workplace with SGK within the statutory deadline, typically at the commencement of business activities. Required documents include:

• Trade registry records
• Tax registration certificate
• Signature circulars
• Lease agreement or proof of address

This step is usually coordinated alongside bank account opening and tax registrations.

Step 2: Obtaining SGK Workplace Number

Once registration is approved, SGK issues a workplace registration number. This number is essential for:

• Employee notifications
• Monthly premium declarations
• Online SGK system access

Step 3: Employee Notification

Each employee must be reported to SGK at least one day before their employment begins. Late or inaccurate notifications result in administrative fines.

One of the most common pitfalls for new businesses is the timing of employee registration. Under Turkish law, an employee must be registered with the SGK at least one day before they start working.

For sectors like construction, agriculture, and fisheries, or for businesses registering their first-ever employees, there are slight exceptions allowing for same-day notification, but these are narrow. Engaging Turkish company formation lawyers ensures that your HR onboarding processes align perfectly with these strict statutory deadlines.

Employee Social Security Registration Obligations

Employee registration involves:

• Submission of identity and employment details
• Declaration of salary and working conditions
• Enrollment in general health insurance

Foreign employees must also hold a valid work permit, which automatically triggers SGK registration. Employers are advised to coordinate employment contracts through professional contract drafting & review services to ensure compliance with Turkish labor law.

Social Security for Foreign Employees

Hiring foreign talent requires specialized knowledge. A foreigner must have a valid work permit to be registered under the SGK. Once the work permit is issued, the employer must initiate the social security activation within 30 days if the application was made from abroad, or immediately if the applicant is already in Türkiye.

However, Türkiye has bilateral social security agreements with many countries (including most EU states, the UK, and South Korea). If an employee is already covered in their home country, they may be exempt from Turkish premiums for a certain period, provided the correct paperwork is filed.

Social Security Contributions in Türkiye (2026 Overview)

Social security premiums in Türkiye are calculated based on the employee’s gross salary, subject to statutory minimum and maximum thresholds.

Contribution Breakdown

• Employer contribution: approximately 22.5%
• Employee contribution: approximately 15%

Contributions cover:

• Retirement pensions
• General health insurance
• Work accident and occupational disease insurance
• Unemployment insurance

Accurate premium calculation and timely payments are typically managed within professional accounting & bookkeeping services.

Deadlines and Ongoing Compliance Requirements

Monthly Declarations

Employers must submit monthly premium and service documents to SGK by the legally prescribed deadline.

Annual and Corporate Compliance

Social security compliance is closely linked to broader corporate obligations such as:

• annual report filing
• Tax compliance
• Corporate structuring and corporate governance

Failure to align these processes can trigger audits, fines, and reputational risks.

Penalties for Non-Compliance

Non-compliance with social security registration obligations can result in:

• Administrative fines per employee
• Retroactive premium assessments
• Interest and late payment surcharges
• Restrictions on work permit renewals

In severe cases, persistent violations may expose company directors to personal liability under Turkish law.

Strategic Considerations for Foreign Investors

Foreign investors often underestimate the operational complexity of Turkish social security regulations. Strategic planning with experienced Turkish company formation lawyers ensures:

• Proper structuring of employment relationships
• Correct classification of employees and managers
• Seamless integration of SGK compliance into corporate operations

This is particularly critical for holding structures, group companies, and cross-border employment models.

Outsourcing Social Security and Payroll Compliance

Many international companies choose to outsource social security compliance to minimize risk and administrative burden. A professional legal and corporate services firm can:

• Handle SGK registrations and notifications
• Manage monthly premium submissions
• Coordinate inspections and correspondence with authorities

This integrated approach allows management teams to focus on business growth while ensuring full regulatory compliance.

Contact us for Social Security Registration in Türkiye

With more than three years of experience, Finlexia Turkish Accounting Firm provides comprehensive legal and corporate services covering company formation, employment law, social security registration, and ongoing compliance. Our multilingual team supports international clients across all stages of doing business in Türkiye, from incorporation to workforce management.

If you require assistance with social security registration in Türkiye, employment compliance, or corporate structuring, we invite you to contact Finlexia Turkish Accounting Firm. Our Istanbul-based team is ready to provide tailored, practical, and legally sound solutions to support your business operations in Türkiye.